1st Edition

Long-Term Financial Sustainability Accounting and Reporting in the Public Sector

By Hassan Ouda Copyright 2025
    258 Pages 16 B/W Illustrations
    by Routledge

    This book addresses a longstanding issue that emerged fifty years ago and continues to persist– the lack of an accounting and reporting system for financial sustainability. Consequently, the primary aim of this book is to develop a novel accounting and reporting system for measuring and reporting long-term financial sustainability in the public sector.

    The significance of this book lies in its introduction of an innovative role within the field of accounting. This role entails providing guidance and issuing alerts to governments regarding essential adjustments needed in current policies to ensure the long-term financial sustainability of governmental entities. Through elucidating the prospective trajectory of public finance within the ongoing implementation of current policies, this approach functions as an early warning system for governments and empowering them to proactively modify their policies and transition from unsustainable scenarios to sustainable ones.

    The primary audience for this book includes practitioners, academics, students, professional bodies, and various users of accounting information in the public sector, such as public managers and policymakers seeking accounting information for corrective measures. Additionally, international organizations like the IMF and World Bank, tasked with assessing countries' long-term financial sustainability, will find this work indispensable.

    1. Long-Term Financial Sustainability Accounting and Reporting in the Public Sector: A Novel Role, Concept and Focus 2. Examining Long-Term Financial Sustainability Accounting and Reporting in the Public Sector: A Comprehensive Analysis of Literature, Developments, and Practical Experiences 3. Developing a Coherent Conceptual Framework of Public Sector Long-Term Financial Sustainability Accounting and Reporting 4. Developing Novel Accounting Bases, Measurement Focuses, and Expanding the Scope of Financial Reporting in Pursuit of Public Sector Long-Term Financial Sustainability 5. Overcoming Technical Accounting Challenges for the Implementation of Long-Term Financial Sustainability Accounting and Reporting in the Public Sector 6. A Sustainable Public Sector Balance Sheet Approach to Measuring Long-Term Financial Sustainability and Managing Public Wealth 7. Advancing Long-term Financial Sustainability Accounting and Reporting in the Public Sector: A Synthesis of Contributions and Conclusion

    Biography

    Hassan Ouda is Professor of Accounting at the Faculty of Management Technology, German University in Cairo (GUC), Egypt.